54:4-23.24.Ā  Residential property rezoned into commercial or industrial zone;Ā  valuation and assessment
All property which has been valued and assessed as residential property within a zone designated as residential and which has been so assessed for a period of 3 years or longer, and which upon the revision of a zoning ordinance becomes situate in a commercial or industrial zone, shall continue to be valuedĀ  and assessed as residential property so long as the owner thereof at the timeĀ  of the change in the zoning ordinance shall continue to occupy such property asĀ  his principal place of residence.

L.1977, c. 434, s. 1.
Ā